Passage money exemption under Section 10(6)(i) shields non citizen home leave passages from tax, subject to prescribed conditions. Passage moneys or the value of free or concessional passages provided by an employer to a non Indian citizen for himself, his spouse and children for home leave travel out of India are exempt from tax under Section 10(6)(i) of the Income tax Act, 1961, subject to conditions that the Central Government may prescribe; the provision corresponds to an earlier statutory provision and was implemented and amended by government notifications, some of which were later rescinded.
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Provisions expressly mentioned in the judgment/order text.
Passage money exemption under Section 10(6)(i) shields non citizen home leave passages from tax, subject to prescribed conditions.
Passage moneys or the value of free or concessional passages provided by an employer to a non Indian citizen for himself, his spouse and children for home leave travel out of India are exempt from tax under Section 10(6)(i) of the Income tax Act, 1961, subject to conditions that the Central Government may prescribe; the provision corresponds to an earlier statutory provision and was implemented and amended by government notifications, some of which were later rescinded.
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